论刑法中客观主义的合理性

刑事古典学派的刑法思想在历史上起过巨大的进步作用,客观主义作为其基本立场在今天仍然有着重大的现实意义。在刑法理论的各个具体领域中都能找到客观主义合理稳固的落脚点,我国新刑法也明显反映出向客观主义倾斜的态度。     

试论会计信息失真的二元性及其对策

会计信息失真是一个国际性、历史性的问题,也是世界各国当前需要着力研究解决的重大问题。本文根据会计信息失真的成因,提出会计信息失真"二元性",将会计信息失真分为客观性失真、主观性失真二类,并分别从会计规则本身、会计规则执行者、会计信息供需、公司治理结构、中介机构和利益诱惑巨大、违规成本低廉等角度,分析了这两类会计信息失真的形成机理;本文最后在此基础上简要地提出相应的治理思路。     

Individualism,Collectivism and Management in China: Does Atlas Shrug in China?

Rand’s philosophy of objectivism has enjoyed a recent resurgence of interest in the United States, but little is known about how it is conceptualized in non-Western cultures and how it influences business practice. This paper investigates and supports the existence of a form of objectivism within the Chinese culture, drawing into question the notion that Chinese society is inherently collective. Results concerning an anticipated metaphysical dimension were inconclusive, suggesting that Chinese who embody epistemological, ethical, and political aspects of objectivism lack a corresponding and clear notion of causality, time, and identity.     

契约自由的认定与规制

契约自由是法治观念在私法领域的集中体现,并体现了人本主义色彩。契约自由的演变过程和认定标准都足以表明,国家公权对其合理规制维护了缔约人真正的自由,而并非导致了契约自由原则的衰落。